United States · tax year 2026
Federal tax deadlines for small businesses, tax year 2026
For a business whose tax year ends December 31, 2026, the main federal deadlines run from February 1, 2027 to April 15, 2027: Forms 1099-NEC, W-2, 940 and 944 on February 1, 2027; Forms 1120-S and 1065 on March 15, 2027; Form 1120 and the owner's Form 1040 on April 15, 2027. Each date below has already been moved off weekends and federal legal holidays.
At a glance · tax year 2026
- Next Form 941
- November 2, 2026
- Forms 1099-NEC, W-2, 940
- February 1, 2027
- Forms 1120-S and 1065
- March 15, 2027
- Form 1120 and Form 1040
- April 15, 2027
Written and reviewed by Godwin Pinto, ACA (ICAI) · checked October 1, 2026
| Form | What it is | Due (tax year 2026) | If an extension is obtained | Source |
|---|---|---|---|---|
| 1099-NEC | Payments to non-employees, filed with the IRS and sent to each recipient | February 1, 2027 | Not covered by the income-return extension | IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. 4/2025), pp. 1, 9 |
| W-2 and W-3 | Employee wages, filed with the SSA and sent to each employee | February 1, 2027 | — | SSA, Deadline Dates to File W-2s; IRS Topic 752, General instructions |
| 940 | Annual federal unemployment (FUTA) return | February 1, 2027 | — | IRS Topic 759, When to file? |
| 944 | Annual employer return, for employers the IRS has told to file it instead of Form 941 | February 1, 2027 | — | IRS Topic 758, Form 944 |
| 941 | Quarterly employer return, 2026 quarters | April 30, 2026; July 31, 2026; November 2, 2026; February 1, 2027 | — | IRS Instructions for Form 941 (03/2026), When Must You File? |
| 1120-S | S corporation income tax return | March 15, 2027 | September 15, 2027 | IRS Instructions for Form 1120-S (2025), When To File |
| 1065 | Partnership return | March 15, 2027 | September 15, 2027 | IRS Instructions for Form 1065 (2025), When To File |
| 1120 | C corporation income tax return, and the balance of tax | April 15, 2027 | October 15, 2027 | IRS Instructions for Form 1120 (2025), When To File; Tax Payments |
| 1040 | The owner's individual return, including Schedule C for a sole proprietor | April 15, 2027 | October 15, 2027 | IRS Tax Topic 301, When to file |
Dates are for calendar-year filers and tax year 2026. Fiscal-year businesses have different dates.
Why is the January deadline February 1, 2027?
Because January 31, 2027 is a Sunday. The IRS rule is that an act due on a weekend or federal legal holiday is “performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday.” (IRS Publication 509 (2026), Background Information: Saturday, Sunday, or legal holiday; Statewide legal holidays)
Does an extension give more time to pay?
No. An extension moves the filing date, not the payment date. For corporations, partnerships and S corporations the IRS says “The automatic extension period for time to file is generally 6 months. … Form 7004 does not extend the time to pay any tax due.” (IRS Instructions for Form 7004 (12/2025), Extension Period; Payment of Tax). For the owner's return: “Use Form 4868 to apply for 6 more months … Form 4868 doesn’t extend the time to pay taxes.” (IRS Form 4868 (2025), page 1, Purpose of Form; Qualifying for the Extension).
What does Nella show for these deadlines?
Nella reads your QuickBooks or Xero data and keeps a federal filing calendar for your business. It dates a return once you tell Nella which federal return the business files and confirm its tax year ends December 31; anything it cannot date is listed as a gap, never guessed. Nella does not calculate sales tax, state taxes or the tax itself, and it does not file anything.
Nella provides financial information and education, not accounting or tax advice. Facts for tax year 2026, taken from the sources linked on this page. Created by the accountants at AccTek Ltd — an ICPA and AIA member firm.
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